@thesis{thesis,
		author={Afifah  Nuril Wahyu},
		title ={Efektifitas  Penerapan Sistem Pengendalian Ebitda Matrix  Untuk Meningkatkan Ebitda Laboratorium Kalibrasi PT PAL},
		year={2023},
		url={http://eprints.perbanas.ac.id/11787/},
		abstract={EBITDA is the company's income that has not been deducted by interest, taxes, depreciation and amortization where this income record can be used to see the company's profit. The purpose of this research is to find out how the financial system is implemented in the PT PAL calibration laboratory and also to find out how effective the implementation of EBITDA is in the calibration laboratory. The application of EBITDA to PT PAL Indonesia's calibration laboratory began in early 2023 in January to be precise. The calibration laboratory implements the EBITDA system with the aim that its financial system records are better than before and can also streamline the costs of each process in the calibration process. In the process of recording using the EBITDA system, there are several factors that must be prepared in advance, namely knowing what processes will be carried out, what costs will be incurred, the number of tools used, the costs incurred, to the amount of 
income from the participants. customers. After all the required factors have been met, then the process of preparing the EBITDA matrix is carried out up to compiling the capacity matrix. Based on the results of the financial reports obtained from the company implementing the EBITDA system at PT PAL's calibration laboratory, its income did not increase significantly, but by implementing this EBITDA system, the company can analyze which processes still do not meet capacity and the company can also easily determine strategies for the next . The advantages of implementing EBITDA are more detailed calculations, because it calculates each process carried out and also a more complex process flow because it calculates each process so that the results obtained are more detailed and clear.}
		}